US Laws, Codes, Statutes & Cases

 
    § 11-302.1 Error in record of payment of tax or assessment.
    (a)  If the records of the department of finance show a charge as paid
  due to a misapplied payment or other error,  and  the  department  later
  corrects  the  records,  interest  shall  not be imposed until after the
  department (i) corrects the error and (ii) sends a statement of  account
  or  other  similar  bill  or  notice stating the amount due and when the
  charge must be paid to avoid the accrual of interest.
    (b) The provisions of this section shall not apply to  an  installment
  of  tax  or  an  assessment  for  which payment, made electronically, by
  check, or by other means, was dishonored.
    (c) The provisions of this section shall not apply where the error  in
  the  records  of  the  department was made as a result of fraud or other
  criminal conduct by the taxpayer or any person  acting  on  his  or  her
  behalf or at his or her request.